RATE OF TAX ON THE ASSAM PROFESSIONS, TRADES,CALLINGS AND

EMPLOYMENT TAXATION ACT, 1947

SL
CLASS OF PERSONS RATE OF TAX
NO

Salary and wage earners such persons whose monthly salaries or wages
1 are (With Effect From 15-10-2014)

(i) Up to Rs.10,000/- Nil

(ii) More than Rs.10,000/- but less than Rs.15,000/- Rs.150/- per month

(iii) Rs.15,000/- or more but less than Rs.25,000/- Rs.180/- per month

(iv) Rs.25,000/- and more Rs.208/- per month

2 (a) Legal practitioner including Solicitor and Notaries Public;

(b) Medical practitioner including medical consultant and dentists;

(c) Technical and professional consultants including Architects, Engineers,

Chartered Accounts, Actuaries, Management consultants and Tax
consultants;

(d) Chief Agents, Principal Agents, Special agents and Surveyors

or loss Assessors registerd or licensed under Insurance act, 1938(
4 of 1938);

(e) Any other person who is engaged in any profession, trade, calling or
employment but not mentioned in any other entry of the Schedule;

Where the annual gross Income in the profession of any of the persons
mentioned above is (With Effect From 15-10-2014)

(i) Up to Rs.1,20,000/- Nil

(ii) More than Rs.1,20,000/- but less than Rs.1,80,000/- Rs.1800/- per annum

(iii) Rs.1,80,000/- or more, but less than Rs.3,00,000/- Rs.2160/- per annum

(iv) Rs.3,00,000/- or more Rs.2500/- per annum

Provided that any person, who is the recipient of any cultural, literary or
sports pension, shall not be required to pay any tax under this Act even
if such person is engaged in any other profession, trade, callings or
employment:

Provided further that the societies providing education to the physically

and mentally challenged persons shall not be required to pay any
tax under this Act.

(a) Members of Associations recognised under the Forward Contracts

3 (Regulations) Act, 1956 (42 of 1956) Rs.2500/ per annum

(b) (i) Members of Stock Exchange recognised under the Securities

Contracts (Regulations) Act,1956 (42 of 1956) Rs.2500/ per annum

(ii) Remisiers recognised by a stock exchange Rs.1800/ per annum

4 Estate agents or brokers or building contractors Rs.2500/ per annum

 Directors(other than those nominated by Government) or Companies
5 Registered under the Companies Act,1956 ( 1 of 1956) Rs. 2500/- per annum

Dealers including owners of any mills/industry within the meaning of of a

6 sales tax law in Assam such dealers whose annual gross turnover of all
sales is (With Effect From 01-04-2008)

Nil
(i) Upto Rs.4,00,000/- Rs.1,000/- per annum
(ii) More than Rs.4,00,000/- and upto Rs.7,00,000/- Rs.1,500/- per annum
(iii) More than Rs.7,00,000/- upto Rs.10,00,000/- (iv)More than Rs.2,500/- per annum
Rs.10,00,000/-

Occupiers of factories as defined in the Factories Act, 1948( 63

7 of 1948) who are not dealers covered by entry 6: such occupiers of
factories-

(a) Where not more than five workers are working Rs.350/- per annum

(b) Where the number of workers is five or more but less than fifteen Rs.2000/ per annum

(c) Where the number of workers is more than fifteen Rs.2500/ per annum

Employers of shops and establishments within the meaning of the Assam

Shops and Establishment Act,1971 who are not dealers, covered
8 by entry 6: such employer's of
establishment-

(a) Where there are no employess Nil

(b) Where not more than five people are employed Rs.300/-

(c ) Where more than five, but not more than ten peoples are employed Rs.1500/- per annum

(d) Where more than ten peoples are employed Rs.2500/- per annum

Owners of lessees of Petrol/Diesel filling stations and service stations

9 Rs.2500/- per annum

(a) Licensed foreign liquor vendors and employers of residential hotels

10 Rs.2500/- per annum

(b) Proprietors of cinema houses and theatres Rs.2500/- per annum

Holders of permits for transport vehicles, granted under the Motor Vehicles
11 Act, 1988 (59 of 1988), which are used or adopted to be used for hire or
reward:

(a) in respect of each taxi owner and four wheelers smallgoodsvehicles Rs. 500/- per annum

( for carrying either goods or passenger)

(b) in respect of each truck or bus Provided that the total amount payable Rs. 2500/- per annum
by the same holder shall not exceed Rs.2500/-

Licensed money lenders under the Assam Money Lenders Act, 1934 Rs. 2500/-
12

Individuals or Institutions conducting Chit Funds Rs. 2500/-

13

Banking companies as defined in the Banking Regulation Act, 1949(10 of

14 1949)

(i) Scheduled Banks Rs.2500/- per annum

 (ii) Other Banks Rs.2500/- per annum

Companies registered under the Companies Act, 1956 (1 of 1956)

15 and engaged in any profession, trade or calling Rs.2500/-

Firms registered under the Indian Partnership Act, 1932 (9 of 1932) and
16 engaged in any profession, trade or calling Rs.2500/-

Owners of nursing homes, X-Ray Clinics, Pathological testing

17 laboratories and Hospitals Rs.2500/-

Dry Cleaners, Interior decorators and owner of beauty parlours

18 Rs.2500/-

19 Film distributors and Travel agents Rs.2000/-

20 (A) Self employed person in the motion picture industry

(i) Directors, Actors and Actress( excluding junior artists) Play back Rs.2000/-
singers, Cameraman, Recordist, Editors and still Photographers.

(ii) Junior Artist, Production managers, Assistant directors, Assistant Rs.700/-

cameraman,Assistant recordist, Assistant editors, Musicians and Dancers

(B) Self employed person in the mobile theatre group Nil